Madam Speaker, people can continue to invest and hold money in a corporation. One of the misleading things that has been said quite a bit today is that somehow people will not be able to keep money within a corporation to do things with it later on. They can. They can continue to grow it, continue to invest it, and it is not until they go to use it for their own personal use that they will be taxed on it.

When we look at individuals who will be taking time off later, if they choose not to go down the route of benefits of some form to buy into—for example, if they are a business, they can be members of the Canadian Chamber of Commerce and buy benefits from them—but if they do, then they can utilize what they have saved later on and effectively will be paying the same tax rate that they were always paying.